Even as the income gap widens, the wealthiest Americans are giving a smaller share of their income to charity, while poor and middle-income people are donating a larger share, according to an extensive analysis of IRS data conducted by the Chronicle of Philanthropy.

Philanthropy made a comeback in large donations in 2013 with the nation’s wealthiest donors giving more than $3.4 billion to charity, according to a new tally of the top 10 gifts of 2013 by the Chronicle of Philanthropy.